| INTM461010 | Introduction |
| INTM461020 | Risk assessment –
General Overview |
| INTM461030 | What type of transfer
pricing case should I be enquiring into? |
| INTM461040 | Resources |
| INTM461050 | Amount of tax at
risk |
| INTM461060 | The scope and degree of
transfer pricing manipulation |
| INTM461070 | General factors
influencing case selection: introduction |
| INTM461080 | General factors
influencing case selection: multinational enterprises |
| INTM461090 | General factors
influencing case selection: effective tax rates |
| INTM461100 | General factors
influencing case selection: the approach of other countries' tax
authorities to auditing transfer pricing |
| INTM461110 | General factors
influencing case selection: the results of the UK compared with
group's worldwide results |
| INTM461120 | Particular factors
influencing case selection - introduction |
| INTM461130 | Particular factors
influencing case selection - activities in or involving tax
havens |
| INTM461140 | Particular factors
influencing case selection - activities in or involving tax
shelters |
| INTM461150 | Particular factors
influencing case selection - losses over a number of years |
| INTM461160 | Particular factors
influencing case selection - payment of significant management fees
or royalties |
| INTM461170 | Particular factors
influencing case selection - charging for the use of intellectual
property |
| INTM461180 | Particular factors
influencing case selection - transactions which might have been
overlooked |
| INTM461190 | Particular factors
influencing case selection - Innovative business structures |
| INTM461200 | Risk assessment –
detailed process |
| INTM461210 | Risk assessment –
know the business |
| INTM461220 | Risk assessment –
review of information on file |
| INTM461230 | Risk assessment –
review of information from other sources |
| INTM461240 | Risk assessment –
lack of information |
| INTM461250 | Risk assessment –
focus of enquiry |
